§ 44-9-47 Definitions. – As used in §§ 44-9-47 – 44-9-53, unless the context requires otherwise:
(1) "Goods" means goods as defined in § 6A-9-102(a)(44).
(2) "Lien" means the lien to secure the payment of personal property taxes described in § 44-9-48.
(3) "Municipality" means any town or city of the state.
(4) "Proceeds" means proceeds as defined in § 6A-9-102(a)(64).
(5) "Purchase money security interest" means purchase money security interest as defined in § 6A-9-103.
(6) "Secured party" means a municipality.
(7) "Tax collector" means the person receiving the tax list of a municipality and the warrant to collect the tax list.
(8) "Taxpayer" means a person with respect to whom personal
property taxes have been levied by a municipality.
(P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.)